2006 (7) TMI 392 - AT - Central Excise

Summary

Issues:
Classification of goods under sub-heading 3003.10 as medicaments or under Chapter 29 as vitamins.

Analysis:
The judgment involves multiple appeals concerning the classification of various goods by the appellants and the department. The dispute revolves around whether the goods should be classified as medicaments under sub-heading 3003.10 or as vitamins under Chapter 29. The compositions of the impugned goods contain active ingredients and excipients, and the appellants claim them to be classifiable as medicaments. The department, on the other hand, argues for their classification as vitamins.

The Tribunal considered the compositions of the impugned goods provided by the appellants and noted that all the products in question contain vitamins along with other ingredients. The products are marketed under the brand names of the appellants. The Tribunal referred to various precedents to support its decision. In the case of Micropure Parenterals Pvt. Ltd. v. CCE, Mumbai-III, it was held that fixed dose combinations of certain vitamins have therapeutic or prophylactic use and are classifiable as medicaments. Similarly, in Softsule Pvt. Ltd. v. CC&CE, Mumbai, it was established that vitamins in capsule form for retail consumption are classifiable as medicaments. The Tribunal also cited other cases like Micronova Pharmaceuticals Pvt. Ltd. v. CCE, Bangalore, and E. Merck (India) Ltd. v. CCE, Mumbai, to support the classification of vitamin products as medicaments.

Based on the precedents and the characteristics of the impugned products, the Tribunal concluded that all the products, including those subject to the department's appeal, should be classified as medicaments under sub-heading 3003.10. The products were found to have prophylactic use, marketed under brand names with indicated dosages, and produced under drug licenses from relevant authorities. Consequently, the appeals filed by the appellants were allowed, and the appeal by the department was dismissed.

In conclusion, the judgment clarifies the classification of goods containing vitamins and other ingredients as medicaments under sub-heading 3003.10 based on their therapeutic or prophylactic use, marketing under brand names, and production under drug licenses. The decision aligns with established precedents and provides clarity on the classification of such products in the context of the Customs Tariff Act.